participating securities

22:08 Dec 27, 2010
This question was closed without grading. Reason: Other

English to German translations [PRO]
Bus/Financial - Finance (general) / Geschäftsbericht (US-GAAP)
English term or phrase: participating securities
In June 2008, the FASB issued a position specifying that unvested share-based awards that contain nonforfeitable rights to dividends or dividend equivalents are **participating securities** and should therefore be included in the computation of earnings per share (EPS) pursuant to the two-class method.

Ist das ok so:

Im Juni 2008 veröffentlichte der FASB eine Stellungnahme, in der er die Position vertrat, dass unverfallbare aktienbasierte Vergütungen mit unverfallbaren Ansprüchen auf Dividenden oder Dividendenäquivalente **gewinnberechtigte Wertpapiere** sind und daher bei der Berechnung des Ergebnisses je Aktie (EPS) nach der Zweiklassenmethode berücksichtigt werden sollten. (?)
Olaf Reibedanz
Local time: 15:26

Discussion entries: 4


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